Section 249(4)(b) of the Income Tax Act

Income-tax Act, 2025: s.358

Section 249(4)(b) falls under section 249 of the Income-tax Act, 1961, which corresponds to section 358 (Form of appeal and limitation) of the Income-tax Act, 2025.

Read section 358 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 249(4)(b) is IPCA v. Gajanand Meena (329 ITR 249), cited in 16 of the 347 judgments on BharatTax that turn on this section.

Leading authorities on Section 249(4)(b)

IPCA v. Gajanand Meena
329 ITR 249 · 2010 · High Court
16
citing judgments
Hotel Sai Siddi (P) Ltd. v. DCIT
13 Taxmann.com 155 · 2011 · Reported
14
citing judgments

An assessee's appeal should be admitted if they incurred a loss and were therefore not liable to pay advance tax as required by section 249(4)(b). In such cases, the appeal should be decided on its merits by the CIT(A).

Vishnusharan Chandravanshi v. ITO
161 Taxmann.com 803 · 2024 · Reported
13
citing judgments

An assessee is not obligated to compute and pay advance tax under sections 208 and 209 if they have no taxable income. Consequently, an appeal should not be dismissed for non-payment of advance tax in such circumstances.

Judgments on Section 249(4)(b)

Shri Manish Agarwal, Chennai vs. The DCIT, Ncc-4(1), Chennai

In the result, appeals filed by the assessee are allowed for statistical

ITA 1083/CHNY/2024[2013-14]Status: DisposedITAT Chennai10 Jul 2024AY 2013-14

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1082 & 1083/Chny/2024 िनधा"रण वष"/Assessment Year: 2013-14 V. Shri Manish Agarwal, The Dcit, Suit No.314, Ram Lakhan Chambers, Ncc-4(1), General Muthiah Mudaly Street, Chennai. Sowcarpet, Chennai-600 079. [Pan: Afkpm 9253 L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.KarunakaranFor Respondent: Shri P. Sajit Kumar, JCIT
Section 139(1)Section 147Section 208Section 249Section 249(4)Section 249(4)(b)Section 271(1)(c)Section 4Section 69A

Shri Manish Agarwal, Chennai vs. The DCIT, Ncc-4(1), Chennai

In the result, appeals filed by the assessee are allowed for statistical

ITA 1082/CHNY/2024[2013-14]Status: DisposedITAT Chennai10 Jul 2024AY 2013-14

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1082 & 1083/Chny/2024 िनधा"रण वष"/Assessment Year: 2013-14 V. Shri Manish Agarwal, The Dcit, Suit No.314, Ram Lakhan Chambers, Ncc-4(1), General Muthiah Mudaly Street, Chennai. Sowcarpet, Chennai-600 079. [Pan: Afkpm 9253 L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.KarunakaranFor Respondent: Shri P. Sajit Kumar, JCIT
Section 139(1)Section 147Section 208Section 249Section 249(4)Section 249(4)(b)Section 271(1)(c)Section 4Section 69A

Mr. Ravindra Karadahalli Vivek, Bangalore vs. Income Tax Officer, Ward-5(2)(1), Bangalore

In the result, appeal of the assessee in ITA

ITA 870/BANG/2024[2015-16]Status: DisposedITAT Bangalore10 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Abhishek Murthy R., A.RFor Respondent: Sri Subramanian S., D.R
Section 142Section 147Section 148Section 249(4)Section 249(4)(a)Section 249(4)(b)Section 271(1)(b)

Mr. Ravindra Karadahalli Vivek, Bangalore vs. Income Tax Officer, Ward-5(2)(1), Bangalore

In the result, appeal of the assessee in ITA

ITA 635/BANG/2024[2015-16]Status: DisposedITAT Bangalore10 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Abhishek Murthy R., A.RFor Respondent: Sri Subramanian S., D.R
Section 142Section 147Section 148Section 249(4)Section 249(4)(a)Section 249(4)(b)Section 271(1)(b)

Mr. Ravindra Karadahalli Vivek, Bangalore vs. Income Tax Officer, Ward-5(2)(1), Bangalore

In the result, appeal of the assessee in ITA

ITA 1129/BANG/2024[2015-16]Status: DisposedITAT Bangalore10 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Abhishek Murthy R., A.RFor Respondent: Sri Subramanian S., D.R
Section 142Section 147Section 148Section 249(4)Section 249(4)(a)Section 249(4)(b)Section 271(1)(b)

Mr. Ravindra Karadahalli Vivek, Bangalore vs. Income Tax Officer, Ward-5(2)(1), Bangalore

In the result, appeal of the assessee in ITA

ITA 1128/BANG/2024[2015-16]Status: DisposedITAT Bangalore10 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Abhishek Murthy R., A.RFor Respondent: Sri Subramanian S., D.R
Section 142Section 147Section 148Section 249(4)Section 249(4)(a)Section 249(4)(b)Section 271(1)(b)

Shish Pali, Noida vs. ITO Ward 3(4), Noida

In the result, appeal is allowed for statistical purposes

ITA 3400/DEL/2019[2009-10]Status: DisposedITAT Delhi10 Jul 2024AY 2009-10

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 133(6)Section 144Section 147Section 148Section 249(4)(b)Section 271(1)(c)

Shish Pali, Noida vs. ITO Ward 3(4), Noida

In the result, appeal is allowed for statistical purposes

ITA 3399/DEL/2019[2009-10]Status: DisposedITAT Delhi10 Jul 2024AY 2009-10

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 133(6)Section 144Section 147Section 148Section 249(4)(b)Section 271(1)(c)

Ranjitsingh Premsingh Rawal, Mumbai vs. Income Tax Officer Ward 41(2)(4), Mumbai

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1482/MUM/2024[2017-18]Status: DisposedITAT Mumbai09 Jul 2024AY 2017-18

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Shri Aditya Ramchandran, A/RFor Respondent: Shri R.R. Makwana, Sr. D/R
Section 249(4)(b)Section 68Section 69A

Darpan Kanubhai Shah, Vadodara vs. The Income Tax Officer, Ward-3(1)(4), Vadodara

The appeal of the assessee is allowed for statistical purposes

ITA 123/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad05 Jul 2024AY 2018-19

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarआयकर अपील सं / Ita No. 123/Ahd/2024 िनधा"रण वष"/Assessment Year : 2018-19 बनाम बनाम बनाम बनाम Darpan Kanubhai Shah The Income-Tax Officer, C/O. Darpan Travels, Vs. Ward-3(1)(4), Near Ramji Mandir, Vadodara Madanzampa Road, Vadodara-390001 Pan : Agips 3405 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) िनधा"रती की ओर से / Assessee By : Shri Samir Parikh, Ar ""थ" की ओर से / Revenue By: Dr. Darsi Suman Ratnam, Cit-Dr सुनवाई की तारीख /Date Of Hearing : 22/04/2024 घोषणा की तारीख /Date Of Pronouncement: 05/07/2024 आदेश/O R D E R Per Annapurna Guptapresent Appeal Has Been Filed By The Assessee Against Order Of The Learned Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 22.11.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2018-19. 2. Grounds Raised Are As Under :- “(1) The Learned Cit(Appeal) Is Not Correct In Holding That The Assessee Has Not Filed Return Of Income U/S 148. Consequently The Learned Cit (Appeal) Is Not Correct That The Appeal Is Not Liable To Be Admitted. (Ii) Alternatively Appeal Is Allowed By Set Aside The Order & Matter Referred Back To The Desk Of Hon. Cit For Reconsideration. Darpan Kanubhai Shah Vs. Ito Ay : 2018-19 2

For Appellant: Shri Samir Parikh, ARFor Respondent: Dr. Darsi Suman Ratnam, CIT-DR
Section 147Section 148Section 249(4)Section 249(4)(b)Section 250Section 54B

Deepak Khandelwal, Sehore vs. ITO, Sehore

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 120/IND/2024[2013-14]Status: DisposedITAT Indore05 Jul 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanideepak Khandelwal Ito J.P. Market, Narsullaganj Sehore Vs. Sehore (Appellant / Assessee) (Respondent/ Revenue) Pan: Agxpk7517R Assessee By Shri N.D. Patwa, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 04.07.2024 Date Of Pronouncement 05.07.2024

Section 139Section 144Section 148Section 249(4)(b)Section 294(4)(b)

Aishani Consultants Pvt Ltd., New Delhi vs. ITO Ward 2(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 3911/DEL/2023[2012-13]Status: DisposedITAT Delhi05 Jul 2024AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Smt Rano Jain, AdvFor Respondent: Shri Amit Katoch, Sr. DR
Section 139(1)Section 148Section 249(4)Section 249(4)(b)Section 271(1)(c)Section 271F

Niyati Sutaria James, Mumbai vs. ITO WD-23(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2264/MUM/2024[2016-17]Status: DisposedITAT Mumbai04 Jul 2024AY 2016-17

Bench: Shri B.R. Baskaran (Am) & Shri Raj Kumar Chauhan (Jm) I.T.A. No. 2264/Mum/2024 (A.Y. 2016-17) Niyati Sutaria James Vs. Ito, Ward-23(2)(1) 302, Parimal Premises, Piramal Chambers, 17Th Road, Khar West, Parel, Mumbai- Mumbai-400052. 400012. Pan : Aaacd3816C (Appellant) (Respondent) Assessee By Shri Nitesh Joshi Department By Shri Ashok Kumar Ambastha Date Of Hearing 02.07.2024 Dateof Pronouncement 04.07.2024 O R D E R Per B.R.Baskaran (Am) :-

Section 144Section 148Section 209Section 249(4)(b)Section 69

Srisaithirumala Chitfunds India Private Limited, Warangal vs. ITO, Ward-1, Warangal

In the result, appeal of the assessee is treated as allowed for statistical purposes

ITA 481/HYD/2024[2017-18]Status: DisposedITAT Hyderabad28 Jun 2024AY 2017-18

Bench: Shri K. Narasimha Charyआ.अपी.सं / Ita No. 481/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2017-18) Sri Saithirumala Chitfunds Income Tax Officer, India Private Limited, Vs. Ward-1, Bhupalpally Warangal [Pan : Aaucs6931K] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा/Assessee By: Smt. S. Sandhya, Ar राजस्‍व द्वारा/Revenue By: Shri M. Naveen Kumar, Dr सुिवाई की तारीख/Date Of Hearing: 12/06/2024 घोर्णा की तारीख/Pronouncement On: 28/06/2024

For Appellant: Smt. S. Sandhya, ARFor Respondent: Shri M. Naveen Kumar, DR
Section 144Section 249(4)(b)

Harsh Patel, Gram Padliya Tehsil Depalpurdi vs. ITO, Ward-1(2), Indore

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 171/IND/2024[2017-2018]Status: DisposedITAT Indore28 Jun 2024AY 2017-2018

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniharsh Patel Ito -1(1) Gram -Padliya Tehsil- Depalpur Indore Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bmfpp8078K Assessee By Shri Avinash Mandovara, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.06.2024 Date Of Pronouncement 28 .06.2024

Section 144Section 147Section 249(4)Section 249(4)(b)

Prathamika Krushi Pathina Sahakari Sang Niyamita, Byakod Vijaypur vs. Income Tax Officer Ward -3 Vijayapur, Vijaypur

ITA 850/BANG/2024[2017-18]Status: DisposedITAT Bangalore28 Jun 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri Pramod Vaidya, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 115BSection 133(6)Section 139(1)Section 142(1)Section 144Section 40Section 69ASection 80P

Chakrapani Danam, Chennai vs. ITO, Ncw-22(6), Tambaram

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1125/CHNY/2024[2014-15]Status: DisposedITAT Chennai27 Jun 2024AY 2014-15

Bench: Shri Ss Viswanethra Ravi & Shri Jagadish

For Appellant: Shri SP Chidambaram, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 139Section 148Section 249Section 249(4)Section 249(4)(b)

Vasu Kumar Vaddi, Machilipatnam vs. Income Tax Officer, Ward-1, Machilipatnam

In the result, appeal of the assessee (ITA No

ITA 21/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam26 Jun 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon‟Ble & Shri S Balakrishnan, Hon‟Ble(Through Hybrid Hearing) आयकरअपीलसं./ I.T.A. No.20 & 21/Viz/2024 (धनधाारणिर्ा/ Assessment Year: 2013-14) Vasu Kumar Vaddi, Vs. Income Tax Officer, 16/372-16-1, Ward-1, Valandapalem, Industrial Estate Machilipatnam. Road, Machilipatnam – 521002, Andhra Pradesh. Pan: Aifpv 6289 F (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent) अपीलाथीकीओरसे/ Assessee By : Sri K. Siva Ram Kumar, Ar प्रत्याथीकीओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar सुनिाईकीतारीख/ Date Of Hearing : 04/06/2024 घोर्णाकीतारीख/Date Of : 25/06/2024 Pronouncement O R D E R Pers. Balakrishnan:

For Appellant: Sri K. Siva Ram Kumar, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 142(1)Section 144Section 144B(1)(xi)Section 147Section 148Section 156Section 249(4)(b)Section 271Section 69A

Vasu Kumar Vaddi, Machilipatnam vs. Income Tax Officer, Ward-1, Machilipatnam

In the result, appeal of the assessee (ITA No

ITA 20/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam26 Jun 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon‟Ble & Shri S Balakrishnan, Hon‟Ble(Through Hybrid Hearing) आयकरअपीलसं./ I.T.A. No.20 & 21/Viz/2024 (धनधाारणिर्ा/ Assessment Year: 2013-14) Vasu Kumar Vaddi, Vs. Income Tax Officer, 16/372-16-1, Ward-1, Valandapalem, Industrial Estate Machilipatnam. Road, Machilipatnam – 521002, Andhra Pradesh. Pan: Aifpv 6289 F (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent) अपीलाथीकीओरसे/ Assessee By : Sri K. Siva Ram Kumar, Ar प्रत्याथीकीओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar सुनिाईकीतारीख/ Date Of Hearing : 04/06/2024 घोर्णाकीतारीख/Date Of : 25/06/2024 Pronouncement O R D E R Pers. Balakrishnan:

For Appellant: Sri K. Siva Ram Kumar, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 142(1)Section 144Section 144B(1)(xi)Section 147Section 148Section 156Section 249(4)(b)Section 271Section 69A

Bhalagam Naidu Raja, Vellore vs. Iti Ward 3, Vellore

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 872/CHNY/2024[2017-18]Status: DisposedITAT Chennai24 Jun 2024AY 2017-18

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.: 872/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 Shri Bhalagam Naidu Raja, The Income Tax Officer, 2/26, Melachakattu, Vs. Ward 3, Kalampathu Latheri, Vellore. Katpadi, Vellore – 632 202. Pan: Anppr 0224B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : None ""यथ" क" ओर से/Respondent By : Shri Ar.V. Sreenivasan, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 24.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 24.06.2024 आदेश /O R D E R Per Mahavir Singh: This Appeal By The Assessee Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi In Order No.Itba/Nfac/S/250/2023- 24/1060261821 (1) Dated 30.01.2024. The Assessment Was Framed By The Income Tax Officer, Ward 3, Vellore For The Assessment Year 2017-18 U/S.144 Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) Vide Order Dated 14.11.2019. 2. At The Outset, It Is Noticed That The Assessee Has Raised The Ground That The Cit(A)-Nfac Has Violated The Principles Of Natural Justice In Not Allowing Opportunity Of Being Heard To The Assessee & Passing Ex-Parte Order Without Going Into The Merits Of The Case. The Relevant Grounds Raised By The Assessee I.E., Ground Nos. 2 To 4 As Under:- “2. The Nfac Erred In Not Considering The Grounds Set Forth Before The Office Of Commissioner Of Income Tax & Passed An Order U/S.250 Which Violates The Principles Of Natural Justice.

For Appellant: NoneFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 115BSection 142(1)Section 143(1)Section 144Section 249(4)Section 249(4)(b)Section 250Section 68